4. In relation to forms delivered before 1st April 2005, the requirement to make a land transaction return on the form prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form, is satisfied by making a return—
(a)on the form prescribed in the Schedule to these Regulations containing the information required by that form, or
(b)on the form formerly prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form.